Do you have to pay taxes on black lung disease benefits?
Under the Disaster Relief and Emergency Assistance Act, if you receive post- disaster relief grant payments and use the income to meet your necessary expenses or needs for medical, dental, housing, personal property, transportation, or funeral expenses, this income is exempt from taxes. 1 10. Black Lung Disease Benefits
What are black lung benefits and who qualifies?
Black lung benefits are payments to coal miners—and their survivors—who become disabled from a lung disease known as pneumoconiosis as a result of breathing fine dust-like particles of coal while working in the mines.
What is the black lung benefits Act of 2009?
30 U.S.C. ch. 22, subch. IV §§ 931–945 The Black Lung Benefits Act (BLBA) is a U.S. federal law which provides monthly payments and medical benefits to coal miners totally disabled from pneumoconiosis (black lung disease) arising from employment in or around the nation's coal mines.
How do I contact the Department of Labor about black lung benefits?
Please contact the appropriate U.S. Department of Labor Black Lung district office, if there are any questions concerning benefit rates or any other questions about Black Lung benefits.
Does coal mine workers compensation issue tax documents?
Can you verify income for Black Lung?
About this website
Are black lung payments taxable?
U.S. Department of Labor. "Federal Black Lung Benefits Are Not Taxable." Accessed Dec. 17, 2020.
Does black lung benefits affect Social Security?
Reduction of social security disability benefits has occurred in less than 5 percent of allowed miners' black lung claims. In most instances where reduction is necessary, only a partial reduction rather than total offset of the social security disability benefit is required.
Is black lung considered a disability?
Pursuant to federal law, Black Lung Disease becomes a “total disability” once it reaches a level of severity where the miner is not only unable to do his previous coal mining work, but also cannot (with consideration of education, work experience and other various work available) meet the physical demands of other coal ...
How much money do you get for black lung?
Division of Coal Mine Workers' Compensation (DCMWC)ClaimBenefit RatePrimary beneficiary$708.00Primary beneficiary and one dependent$1,063.00Primary beneficiary and two dependents$1,240.00Primary beneficiary and three or more dependents$1,417.00
Will black lung benefits increase in 2021?
The Growing Strain on the Black Lung Disability Trust Fund The funding was later raised to $1.10/ton for underground coal and $0.55/ton for surface coal in a series of enactments by Congress, the last of which was a one-year authorization in December 2020 covering calendar year 2021.
Who pays black lung benefits?
From the inception of the program in 1970 through 1981, about $12.2 billion in black lung benefits have been paid to coal mine workers and their survivors. About 82 percent was paid through the Social Security Administration and 18 percent through the Department of Labor.
Can you work and draw black lung benefits?
If you've developed black lung disease as a result of your work mining coal—or you're the surviving dependent of a miner who died from the condition—you may file a claim and get benefits through your state's workers' compensation system or a special federal black lung program.
What are the benefits of black lungs?
The Black Lung Benefits Act provides monthly payments and medical benefits to coal miners totally disabled from pneumoconiosis (black lung disease) arising from their employment in or around the nation's coal mines. The Act also provides monthly benefits to a miner's dependent survivors.
How are black lung benefits funded?
Black lung benefits are generally paid by liable coal mine operators, and federal law generally requires coal mine operators to secure their black lung benefit liability. Operators are allowed to self-insure if they meet certain DOL conditions.
Is black lung workers compensation?
For coal miners, pneumoconiosis, more commonly known as black lung disease, continues to be a health risk. The Federal Black Lung Program is a workers' compensation program designed to compensate coal miners who suffer from black lung.
Are black lung benefits retroactive?
Projecting the results of its sample, GAO estimated that successful claimants received retroactive lump-sum payments of about $353.6 million, of which $312.9 million was for claims that were not based on adequate medical evidence of disability or death from black lung.
How much is the black lung tax?
Until the end of 2018 the tax was $1.10 per ton for coal from subsurface mines and $0.55 per ton for surface mines, limited to a maximum of 4.4% of the coal’s selling price. Starting January 1, 2019 ...
When was the Black Lung Benefits Act passed?
Signed into law by President Richard M. Nixon on May 19, 1972. The Black Lung Benefits Act (BLBA) is a U.S. federal law which provides monthly payments and medical benefits to coal miners totally disabled from pneumoconiosis (black lung disease) arising from employment in or around the nation's coal mines. The law also provides monthly benefits ...
What are the benefits of coal dust?
The program provides for diagnostic testing to verify the presence of black lung disease and degree of associated disability. Benefits may include a monthly stipend, as well as such medical services as prescription drug coverage, hospitalization coverage, durable medical equipment, and outpatient therapy.
What is 990-BL?
An annual information return, Form 990-BL, is required of exempt black lung benefit trusts that normally have gross receipts in excess of $10,000 in each taxable year. This form was originally not subject to public inspection under IRC 6104(b). However, Public Law 95-488 provides, in part, that black lung benefit trusts are subject to the same public disclosure requirements as apply to other exempt organizations. Thus, the exemption application documents and the annual return, Form 990-BL, are subject to public inspection, with the exception of certain confidential business information of a coal mine operator who establishes and contributes to an IRC 501(c)(21) trust.* Form 990-BL specifies which sections are open to public inspection. The excise taxes under IRC 4951 and 4952 are reported on Schedule A of Form 990-BL.
Can you use more than one trust for black lung?
In addition , an operator may use more than one trust. For example, a trust may be established only for state or only for Federal claims. The trust need not make direct payments itself, as it may purchase, in whole or in part, insurance exclusively covering liability for black lung benefits.
What is black lung disability?
Black lung benefits are payments to coal miners—and their survivors—who become disabled from a lung disease known as pneumoconiosis as a result of breathing fine dust-like particles of coal while working in the mines.
When did the SSA start processing black lung claims?
The Federal Coal Mine Health and Safety Act of 1969 assigned initial responsibility for processing black lung benefit claims to the SSA.
Does the SSA have a black lung?
The SSA has some responsibility for program administration and policy-making of black lung benefits. Furthermore, it handles black lung benefit appeals. But if you have any questions about black lung benefits, the SSA will refer you to the DOL. Continue reading here: What Payments Do Not Affect Your Social Security Disability Benefits.
What are non-taxable sources of income?
Examples of nontaxable sources of income include veterans' benefits and life insurance payouts. 1. Veterans' Benefits. Benefits paid to veterans and their families are non-taxable. These include: Education, training, and subsistence allowances. Disability compensation and pension payments for disabilities.
What are the benefits of veterans?
Benefits paid to veterans and their families are non-taxable. These include: 1 Education, training, and subsistence allowances 2 Disability compensation and pension payments for disabilities 3 Grants for homes designed for wheelchair living 4 Grants for motor vehicles for veterans who lose their sight or use of their limbs 5 Insurance proceeds and dividends paid either to veterans or to their beneficiaries 6 Interest on insurance dividends left on deposit with the Veterans Administration 7 Benefits under a dependent-care assistance program 8 The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001 9 Payments made under the compensated work therapy program 10 Any bonus payment by a state or political subdivision because of service in a combat zone 3
Is a disaster relief grant exempt from taxes?
Disaster Relief Grants. Under the Disaster Relief and Emergency Assistance Act, if you receive post- disaster relief grant payments and use the income to meet your necessary expenses or needs for medical, dental, housing, personal property, transportation, or funeral expenses, this income is exempt from taxes. 1 . 10.
Is municipal bond interest taxed?
Interest on certain municipal bonds issued by states, cities, counties, and other government entities to finance their operations are generally exempt from federal income tax. They may also be exempt from state and local taxes, depending on whether you reside where the bond was issued, making them double-, or potentially " triple-exempt ." 9
Does a life insurance beneficiary have to pay taxes?
Generally speaking, when the beneficiary of a life insurance policy receives the death benefit, this money is not counted as taxable income, and the beneficiary does not have to pay taxes on it. 15
Do you have to pay taxes on an inheritance?
If you receive an inheritance from a deceased friend, relative, or even an acquaintance, you often do not have to pay federal taxes on it. 1 That’s because the estate of the deceased pays all the taxes, if any are due, before you receive the inheritance. 6 The estate tax will depend on the value of the taxable estate. Some states do impose state taxes on inheritances, so check.
Is kickback income taxable?
Believe it or not, that income is also taxable. In fact, the IRS specifically spells out that kickbacks and embezzlement proceeds are subject to income tax. 2 1. Is there any way an income-earning taxpayer can catch a break? As a matter of fact, quite a few kinds of income are deemed tax-free.
Does coal mine workers compensation issue tax documents?
The Division of Coal Mine Workers’ Compensation (DCMWC) does not issue any type of tax documentation concerning the benefits it pays.
Can you verify income for Black Lung?
To request such a letter, a beneficiary or representative payee may contact any Black Lung District Office by phone or mail.
